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Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton


Author Info

  • Gérald Naro

    (Montpellier Recherche Management, ISEM, ERFI FCCS)

  • Denis Travaillé

    (Université de Montpellier Sud de France, IAE, CREGOR COST)

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    (VF)L’objectif de cet article est de confronter le Balanced Scorecard avec le modèle des leviers de contrôle de Simons (1995) et de discuter de son rôle dans les différentes phases du processus stratégique. Nous privilégions une représentation du BSC comme outil de contrôle interactif. Notre recherche est fondée sur une méthodologie longitudinale de type recherche action à partir de l’étude de deux cas. Les résultats montrent que le BSC crée un processus de construction collective favorisant l’émergence de stratégies. Le BSC se présente alors comme un outil pertinent de contrôle interactif.(VA)This article confronts the Balanced Scorecard (BSC) with Simons’ (1995) levers of control model and discusses its role during the various stages of the strategic process. We represent the BSC as an interactive control device. Our research is based on longitudinal methodology from the actionresearch paradigm. We report two cases. The results show that the BSC generates a process of collective elucidation hence shaping emergent strategies. The BSC thus seems to be a relevant tool for interactive control.

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    Bibliographic Info

    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 13 (2010)
    Issue (Month): 2 (June)
    Pages: 33-66.

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    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q2:p:33-66.

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    Keywords: Balanced Scorecard; systèmes de contrôle de gestion stratégique; contrôle interactif; stratégies émergentes; strategic management control systems; interactive control; emergent strategies.;

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    1. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    2. Pettigrew, Andrew M., 1997. "What is a processual analysis?," Scandinavian Journal of Management, Elsevier, vol. 13(4), pages 337-348, December.
    3. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    4. Hinings, C. R., 1997. "Reflections on processual research," Scandinavian Journal of Management, Elsevier, vol. 13(4), pages 493-503, December.
    5. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    6. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
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    Cited by:
    1. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas, September.
    2. Angèle Renaud, 2013. "L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et," Post-Print hal-00879214, HAL.


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